All CA Training Offices, whether they are in public practice or not, must fulfill a number of requirements in order to be able to train CA students. The requirements fall into three categories: culture, program, and monitoring.
A CA Training Office must provide a supportive culture. This means that the organization's senior management exhibits commitment to both the CA profession and the CA students it trains and also recognizes the unique value of the CA Training Program.
Additionally, the office provides an ethical environment that fosters independence, objectivity, and values that align with the CA profession's Rules of Professional Conduct.
A CA Training Office must provide a structured CA Training Program that exposes students to the profession's competencies at an appropriate level. The program gives students an opportunity to develop one area of depth and two areas of breadth.
- Depth can be in any of the profession's six competency areas
- If depth is not in Assurance or Performance Measurement and Reporting (PM&R), one of the breadth areas must be PM&R, including the ability to work independently in three core PM&R competencies
For CA Training Offices in public practice, the structured CA Training Program also includes providing students with experience in audit, assurance, taxation, and overall chargeable hours, as defined by the prescribed hours.
Throughout its CA Training Program, a CA Training Office also ensures its students are adequately supervised by defining three key roles: the Training Principal, the Counselling Member, and the Line Manager. All three roles can be fulfilled by the same individual.
- A CA who is responsible to the Provincial Institute and CASB for the office's overall CA Training Program
- Responsible for recommending students who have completed the office's CA Training Program to membership by completing the Confirmation of Practical Experience Certificate
- A CA who provides students with mentorship and guidance
- Meets with students semi-annually to discuss their progress as evidenced by students' Record of CA Qualifying Experience (links to www.CAtrainingoffice.ca)
- Though preferable, does not have to be a CA
- The individual who directly supervises a CA on specific assignments
Finally, as part of its CA Training Program, the office provides time off for students to complete the CASB program and the Uniform Evaluation.
A CA Training Office must agree to periodic monitoring of its CA Training Program to ensure it continues to meet the profession's requirements. This includes participating in on-site visits from provincial institute or CASB staff and providing required information and reports on its CA Training Program and students.
Additional information on CA Training Office Requirements can be found on www.CAtrainingoffice.ca.